How to understand this paragraph? Does it means a company should use fair value measurement when it in liquidation situation? if so, why?

 How to understand this paragraph? Does it means a company should use fair value measurement when it in liquidation situation? if so, why?

A firm that values its assets at exit prices derived from markets in which the firm is normally a buyer reports unusual value to those which would obtain in a liquidation situation, at least so far as the assets being so value are concerned. To employ such values when liquidation is not contemplated is surely misleading